EMISSION POSSIBLE - A BEGINNER'S GUIDE TO EMISSION REPORTING THAT HELPS YOU REACH YOUR CLIMATE GOALS - WWF
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EMISSION POSSIBLE A BEGINNER’S GUIDE TO EMISSION REPORTING THAT HELPS YOU REACH YOUR CLIMATE GOALS. April 2021
#EmissionPossible #EmissionPossible
CONTENTS WWF
We live in an unprecedented
time, one where forest fires
can rage in frozen climates
INTRODUCTION
and countries are battling
the rising tides. A time where
human activity has caused an
WWF INTRODUCTION 3 average decline in all wildlife
populations by 68% since
1970.
THE ROLE OF BUSINESS
IN CLIMATE CHANGE 4
In the last 50 years our world has
been transformed by an explosion in
global trade, consumption, and human
population growth, as well as an
GLOSSARY OF TERMS 5
enormous move towards urbanisation.
This puts a huge amount of pressure on
the natural world around us, leading to
WIDELY USED ACRONYMS 5 impacts like habitat loss, overfishing and
climate change to name just three.
In 2018, the Intergovernmental Panel
WHAT IS EMISSION on Climate Change (IPCC) warned that
global warming must not exceed 1.5°C to
REPORTING? 6 avoid the catastrophic impacts of climate
change. We have already warmed our
planet by 1° and the changes we are
seeing as a result are a stark vision of
HOW CAN REPORTING HELP what is to come if we do not change.
YOUR ORGANISATION? 7
In order to limit global warming to 1.5°C
Written by: we need to change how we live and
Seán Mallon, WWF how our businesses operate. Thankfully
the message is out, and it is universally
Daphne De Leener, ETL
WHAT IS LEGALLY
accepted that we can no longer continue
business as usual. We need to reset our
REQUIRED OF YOU? 8
WWF is one of the world’s largest independent relationship with our planet and create a
conservation organisations, active in nearly 100 system that benefits climate, nature, and
countries. Our supporters – more than five million of
them – are helping us to restore nature and to tackle the
people.
main causes of nature’s decline, particularly the food
system and climate change. We’re fighting to ensure a
WHAT 9 We are seeing positive changes happen.
world with thriving habitats and species, and to change In 2015, the world committed to the
hearts and minds so it becomes unacceptable to overuse WHERE AND WHEN 9 Paris Agreement which is the first legally
our planet’s resources.
WWF. For your world. For wildlife, for people, for
EXCLUSIONS 9 binding climate change agreement that
committed to keep global warming to
nature. well below 2°C, while pursuing a lower
GOING BEYOND
Find out more about our work, past and present at wwf. global warming limit of 1.5°C. We have
org.uk seen countries like the UK, France,
WHAT IS REQUIRED. 10
Sweden and China (to name a few)
ETL is a multidisciplinary consultancy practice, wholly setting targets to reduce their carbon
owned by Guy’s and St Thomas’ NHS Foundation emissions.
Trust. We specialise in providing advisory services
including Net Zero Carbon + Sustainability, Property, But the unfortunate reality is, these are
HOW TO REPORT
Healthcare Strategy + Planning, Project and Programme just targets, and they are not enough on
Management and Cost Management. Our Net Zero
their own. We need action. We need to
YOUR EMISSIONS 11
Carbon + Sustainability team develop strategic, leading
and boundary-pushing programmes with our clients - be working to the speed that science tell
these engaging, meaningful and evidence-based plans us we must.
support real change and action towards a Net Zero
Carbon future. Our profits are reinvested into the NHS.
CARBON ACCOUNTING/REPORTING TOOLS 11
Front cover: © Shutterstock.com images © Shutterstock.com / jamesteohart
Back cover: © Shutterstock.com / NicoElNino
WHAT DOES GOOD REPORTING LOOK LIKE? 13
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#EmissionPossible #EmissionPossible
THE ROLE GLOSSARY OF TERMS
OF BUSINESS Greenhouse gases (GHGs) these gases drive global warming. The most common GHGs are
carbon dioxide, methane and nitrous oxide.
IN CLIMATE
CO2e Carbon dioxide equivalent. This is the universal metric when we talk
about emissions. A rough calculation is to multiply the amount of
GHGs by their global warming potential or GWP. Don’t worry, most
tools do this for you.
CHANGE
Emissions Data there are 3 types of emission data you will be collecting:
Scope 1 Emissions This refers to direct emissions from organisation owned or controlled
resources for example, emissions from fuel combustion by the
company, company vehicles and on-site manufacturing.
Scope 2 Emissions These are indirect emissions from the generation of purchased
electricity, heat, and steam used by the company.
Scope 3 Emissions These include all other indirect emissions that occur in your company’s
value chain and includes purchased goods and services, business
travel, employee commuting, waste disposal, transportation and
distribution, leased assets.
Reporting Tool these are online tools and programs that help calculate the GHG
emissions produced by your company.
Disclosure Platform this is what you plug your emission data into to help you disclose it
publicly.
Reporting standards this provides a framework for businesses like yours to measure and
report your GHG emissions.
Transparency measuring your emissions is the first step, but to have be a leader and
show you are tacking real action, you need you to share them too!
Upstream supply chain this is the chain of activities that result in goods and services your
© Shutterstock.com / Ramon Cliff company buys in or uses in their activities or manufacturing.
Downstream activities this includes processes used to create finished goods and services and
the distribution and sale of these goods.
Businesses are critical in the fight against climate change as they are the source of most of
the world’s emissions. As the impact of those emissions manifest, they are being affected
by the negative impacts. Businesses rely on a complex network of ecosystem services WIDELY USED ACRONYMS
and social licenses to operate, which may sometimes be taken for granted and leave
CDSB Climate Disclosure Standards Board
companies exposed to unexpected risks.
GRI Global Reporting Initiative
The targets set by Government will never be achieved if We know this process can be confusing and time- IPCC Intergovernmental Panel on Climate Change
business don’t move towards them. That is why we are consuming, so we want to help streamline it for you. We ISO International Organisation for Standardization
calling on businesses like yours to do what they can to have created an emissions reporting guide to help you
OK
SIC Standard Industrial Classification
help. To step up. understand what to do and empower you to take action.
SECR Streamlined Energy and Carbon Reporting
The first step in tackling a problem is acknowledging This guide will show you how to fight for your world.
there is one. Once we know what we are facing, we can TCFD Task Force on Climate-related Financial Disclosures
create a strategy to fix it. We cannot realistically tackle this But before we do that, we need to clear up some
CDP Carbon Disclosure Project
problem if we don’t know the full extent of it, that is why confusion and cover some of the key things we will be
talking about in more detail.
NOW WE KNOW WHAT
emission reporting is so important. Emission reporting
will shed light on where our biggest impacts are, and WE ARE TALKING ABOUT.
where we need to focus our attention. LET’S GET STARTED.
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#EmissionPossible #EmissionPossible
WHAT IS HOW CAN
Emission reporting is the process by which Some companies have a
an organisation measures and reports legal obligation to report,
the volume of greenhouse gases (GHGs) but that doesn’t extend to
EMISSION REPORTING
emitted that are associated with that everyone. And while you
company’s activities. As you use energy may not have to do it, it
or resources, you are having an indirect is important to keep in
impact on our environment. Emission mind the advantages that
REPORTING? HELP YOUR
reporting is just the measurement of that reporting can deliver:
impact, like a carbon footprint of your
business.
Risk management: By reporting
ORGANISATION?
your organisational GHG emissions
Emissions reporting is the first, and arguably one of as well as your environmental
the most important steps you can take to reduce your impacts, you will identify and better
company’s footprint. This will help you identify where you understand your exposure to climate
need to take action to reduce your emissions. Once you change risks and how they can be
know what the problem is and where the most intense mitigated against.
areas of emissions are, you can create a strategy to cut Reputation: Stakeholders are
your greenhouse gas emissions and potentially save increasingly requiring disclosure
money for your business. of organisational environmental
In June 2019, the UK committed to reducing its impacts. As expectations of
greenhouse gas emissions to net-zero by 2050. This transparency continue to grow, your
means, by 2050 the UK will have reduced emissions to performance can differentiate you
zero from power, transport and heat and reduced sectors from competitors. Additionally, this
such as agriculture, industry and aviation and shipping provides you with an opportunity to
as much as possible. The remaining emissions will be show year on year improvements.
removed through nature-based solutions and greenhouse Cost savings: Understanding and
gas removals. Overall, there will be a zero balance increasing your organisational
between the greenhouse gases put into the atmosphere awareness of consumption, spend
and those taken out. In WWF’s Keeping It Cool report, we and associated carbon emissions can
show the evidence that it is possible for the UK to reach help you identify opportunities for
net-zero GHG emissions by 2045, through international improvements leading to operational
collaboration and innovation. Industry collaboration cost savings. In short, it makes you a
being key in that strategy. We need businesses to step more efficient business.
beyond what they are legally required to do.
A QUICK NOTE ON OFFSETTING
Some companies try to reduce their impact by
offsetting their emissions without tackling the
underlying problems. But this is not good practice.
We cannot off-set our way out of a climate
emergency. Offsetting cannot be regarded as an
alternative to rapid and deep cuts to our emissions.
We need to make those drastic emissions cuts AND
we need to restore and protect nature – The best
© Shutterstock.com / Gorodenkof
strategy is to limit your impacts and emissions by
© Shutterstock.com / Rawpixel.com
as much as you possibly can first.
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#EmissionPossible #EmissionPossible
WHAT IS
There are both mandatory and WHAT
voluntary reporting schemes
for UK organisations and Reporting requirements depend on your company type,
LEGALLY
the factors that decide if you and this can be confusing.
We have simplified the requirements and broken them
have to report are - whether
down by year:
your organisation is quoted
or unquoted, the size of your
REQUIRED
organisation, whether it is
EVERY REPORTING YEAR
public or private sector and the Quoted Companies Large unquoted companies Large LLPs
type of activity in which your Scope 1 and 2 emissions related
OF YOU?
organisation engages. Scope 1 and 2 emissions related to UK to UK energy use (purchased
energy use electricity, gas and transport to be
Scope 1 and 2 greenhouse gas included as a minimum)
The UK Government implemented Scope 3 - energy use and related
emissions emissions from business travel Scope 3 - energy use and related
the Streamlined Energy and Carbon
Reporting (SECR) policy on the 1st April where the company is responsible for emissions from business travel in
2019 which extends greenhouse gas purchasing the fuel. rental cars or employee-owned
reporting requirements for quoted vehicles
companies. The following organisations You must use at least one intensity ratio metric – This helps give context, like linking your emissions to profit or
are required to report their greenhouse company size.
gas emissions under UK legislation:
You must give details on methodologies used in your calculations.
• All quoted companies
A list of your energy efficiency actions taken in respective financial year.
• Large registered and unregistered Proportion of energy consumption
unquoted companies and emissions that relate to emissions Energy use in kWh Energy use in kWh
in the UK
• Large Limited Liability Partnerships
(LLPs) Global energy use used to calculate
greenhouse gas emissions
Your company or LLP qualifies as large
if you meet two or more of the following On your second year there will be some additional
requirements in a year: information you will need to provide.
• Turnover of £36 million or more
SECOND REPORTING YEAR ONWARDS
• Balance sheet total of £18 million or
more Quoted Companies Large unquoted companies Large LLPs
Emissions, global energy use, and
• 250 or more employees Emissions, energy use, and intensity Energy use and emissions data
intensity ratio disclosures in previous
ratio disclosures in previous year disclosed in previous year
However, with the Government’s net- year
zero targets, we will see it become
mandatory for more organisations to
report their emissions, so even if you are
EXCLUSIONS
not currently required under legislation,
we encourage you to start reporting your WHERE AND WHEN
emissions as soon as possible.
You need to include the information in your Directors’ Unfortunately, companies have used exclusions in the
Report. If you are a large LLP, you are required to past to dismiss reporting their emission. You can exclude
include this information in an Energy and Carbon Report, information for either of the following two reasons:
equivalent to a Directors’ Report. 1. The Directors consider the disclosure would be
Additionally, public bodies are detrimental to the organisation’s interests.
You must report emissions based on your respective
not required to report under the
financial years, and it must be filed with Companies 2. The energy and carbon information is not practical
SECR framework, but you may
House. to obtain
need to consider greenhouse gas
emissions reporting under other
Obviously, this is not good practice. If no one reported
commitments; for example, the
their emissions, the problem would continue and get
new 2021-25 Greening Government
worse.
© Shutterstock.com / Scharfsinn Commitments when released, or
the NHS Standard Contract.
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#EmissionPossible #EmissionPossible
GOING BEYOND HOW TO
For reporting your emissions, you need 3 key
things. You need a methodology to follow, a tool
to report and a platform to disclose it. This sounds
WHAT IS REPORT
like a lot, but it is a relatively straight forward
process once you understand it.
REQUIRED. YOUR
Methodologies provide the requirements and standards that
companies should use when calculating carbon emissions. Carbon
accounting tools support companies to calculate greenhouse gas
emissions. Disclosure platforms provide companies with an avenue
EMISSIONS
to disclose calculated emissions, and benchmark performance
Methodology
There is no single specified methodology under the legislation
for you to follow, and of the methodologies that exist there are
differences in them. There are widely recognised independent
© Shutterstock / Soonthorn Wongsaita / WWF standards available that will have sector specific guidance. When
reporting you will be asked which one you use. We recommended
that you use one of the following:
We are asking businesses to go beyond
3. DISCLOSURE • GHG Reporting Protocol - Corporate Standard
what is mandatory, and to include Disclosure platforms provide companies with • International Organisation for Standardization (ISO) (ISO
voluntary information that will help us an avenue to disclose calculated emissions, 14064-1:2018)
assess and fix our shared problems. and benchmark performance. Once you
We want to encourage you to provide have identified and calculated your carbon • Climate Disclosure Standards Board (CDSB)
all the information you can. Where emissions, there are several avenues to
disclose your data. By disclosing your emission • The Global Reporting Initiative Sustainability Reporting
you have practical issues obtaining the Guidelines
data, you can gain a competitive advantage.
data you should set out a strategy that Disclosure helps you get ahead of regulatory
• CDP cited methodologies, protocols, and standards
improves the data available to you. and policy changes, identify and tackle growing
risks, and find new opportunities for action
CARBON ACCOUNTING/REPORTING TOOLS
that your investors and customers worldwide
1. SET SCIENCE-BASED TARGETS WITH THE SBTI are demanding.
The Science-based Targets initiative shows
companies how much and how quickly they You can disclose your data on your website If you know what you are doing, then you could calculate your
need to reduce their GHG emissions to prevent and include the information in your annual emissions using some simple maths on an excel sheet. In theory it
global warming above dangerous levels. The report. And we recommend going one step is a simple process. But thankfully there are a wide range of tools
SBTi defines and promotes best practice in further and disclosing through a trusted available that will help speed the process up and help simplify it.
science-based target setting. Offering a range platform like the Carbon Disclosure Project
of target-setting resources and guidance, No matter the sector you work in or the associated reporting
(CDP) or the GRI Sustainability Disclosure
and they independently assess and approves requirements, there is a large range of tools and guidance available
Database.
companies’ targets in line with its strict criteria. for you to use. There are a variety of platforms available for you to
use when it comes to greenhouse gas emissions reporting.
We have put together a list of good reporting tools and broken
2. INCLUDE YOUR SCOPE 3 DATA 4. VERIFICATION them down with sector specific needs. For most offices or SMEs,
It is not legally required of you to get you won’t need to go into the detail some will offer, there are
For most companies, your biggest area of
independent assurance or verification of the plenty of general tools available. And with the growing drive for
emissions come from your scope 3. Disclosing
data, but it is highly recommended. There is climate action in the business sector, more are being created all
information about this is voluntary for quoted
recognition of the importance of auditing and the time. If it’s not on our list, it doesn’t mean it’s bad. It just means
companies and only some scope 3 emissions
verification in ensuring accuracy, consistency, we have not had a chance to trial it.
are mandatory for large unquoted companies
and comparability. We encourage you to have
and LLPs. It is currently a huge blind spot that It is important to note that there are two key types of carbon
your reports audited and verified by a third
we need to address if we want to stay within accounting tools: organisational footprinting tools and project
party.
out 1.5°C target. (activity) footprinting tools. Depending on the type of industry you
The two most widely used standards for are in, a project-based tool might be more suited to your needs.
verification of emission reporting are ISO But for most companies, an organisational footprinting tool will be
14064-3 and ISAE 3410. perfect for your needs.
© McDonald Mirabile / WWF-US
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#EmissionPossible #EmissionPossible
SECTOR TOOL
The Carbon Trust – Footprint Manager
WHAT DOES GOOD REPORTING LOOK LIKE?
Carbon footprint software (free version)
We appreciate this process can seem daunting, but
Compare your Footprint emission reporting is critical to help you understand
where you stand as an organisation, it can deliver a wealth
Footprinter
of organisational benefits, and it is going to become a part
Greenstone environmental reporting software of your regular working culture with more organisations
ALL SECTORS likely to have mandatory reporting requirements going
Ecometrica Sustainability Reporting & Management Software forward.
Carbon Desktop Here are the following key parameters of good reporting
we have discussed through this guide. Just remember to
Accuvio - SECR software
follow these when reporting your emissions:
ENGIE Impact Energy and Sustainability Management Platform
1. Your reporting should include a clear explanation of
Manufacture 2030 methods used and activities reported.
Farm Carbon Cutting Toolkit 2. Legislative reporting requirements are a bare
minimum, you should report as much as possible.
Origin Green – Carbon Navigator
3. Reporting includes all voluntary information
AGRICULTURE, FORESTRY The Cool Farm Tool
AND FISHING AgRE Calc
4. Targets should be in line with what science tells us.
Preferably in line with Science-Based Targets (SBTi).
Global Livestock Environmental Assessment Model – i (GLEAM-i)
5. Reporting should be used to inform your strategy of
AllTech E-CO2 emission reduction.
Aluminium Tool - from the GHG Protocol 6. Reporting is publicly disclosed
Cement Sustainability Initiative (CSI)
MANUFACTURING
Iron and Steel tool from the GHG Protocol
Pulp and Paper tool – from the GHG Protocol
CONSTRUCTION Eric e:mission carbon planning tool
ACCOMMODATION AND FOOD Hotel Carbon Measurement Initiative
SERVICES ACTIVITIES
TRANSPORTATION AND EcoTransIT
STORAGE Rail Carbon Tool
Albert Production Carbon Calculation Tool
Greenshoot's carbon calculator and START tool
INFORMATION AND ClimateCalc tool
COMMUNICATION
SAT-S (ICT Footprint)
SAT-O (ICT Footprint)
PUBLIC ADMINISTRATION The Carbon Footprint and Project Register AND THAT IS IT.
AND DEFENCE; COMPULSORY
SOCIAL SECURITY SCATTER
THAT IS THE WHOLE PROCESS,
ARTS, ENTERTAINMENT JUST DON’T FORGET TO DO IT ALL AGAIN
AND RECREATION
The Creative Green Tools - Julie's Bicycle
NEXT YEAR.
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